Well, not really "ears" but:
"Tree-Ear is one of the Jelly Fungi, a
diverse group distantly related to mushrooms and toadstools. Although fungal
classification is under seemingly constant debate by taxonomists, some experts
believe the "Jelly Fungi" includes just two orders: the Auriculariales--meaning
"ear-shaped"--of which Tree-Ear is a member, and the Tremellales ("trembling" or
"jellylike"). Both groups are characterized by fleshy reproductive structures
that give rise to microscopic white or transparent spores that are
sausage-shaped. (For the record, some mycologists also consider a third order,
the Dacrymycetales, to be one of the so-called Jelly Fungi.)"
The description above was taken from: http://www.hiltonpond.org/ThisWeek020322.html
An interesting site with lots of information about fungi.
Here are the photos that prompted me find out what was growing on a tree along side a country road...
The blue paint on the tree is a legal indication that no hunting is allowed on the property. It has nothing to do with the tree-ear fungus.